XML 42 R27.htm IDEA: XBRL DOCUMENT v3.8.0.1
Workers' Compensation Claims (Tables)
 12 Months Ended
Dec. 31, 2017
Text Block [Abstract]  
Summarizes Aggregate Workers' Compensation Reserve Activity

The following table summarizes the aggregate workers' compensation reserve activity (in thousands):

 

 

 

Years Ended December 31,

 

 

 

 

2017

 

 

2016

 

 

2015

 

Beginning balance

 

 

 

 

 

 

 

 

 

 

 

 

 

Workers' compensation claims liabilities

 

 

$

312,537

 

 

$

255,675

 

 

$

225,278

 

Add: claims expense accrual

 

 

 

 

 

 

 

 

 

 

 

 

 

Current period

 

 

 

154,091

 

 

 

137,852

 

 

 

122,740

 

Prior periods

 

 

 

5,159

 

 

 

(301

)

 

 

(13,683

)

 

 

 

 

159,250

 

 

 

137,551

 

 

 

109,057

 

Less: claim payments related to

 

 

 

 

 

 

 

 

 

 

 

 

 

Current period

 

 

 

19,537

 

 

 

20,180

 

 

 

17,517

 

Prior periods

 

 

 

82,573

 

 

 

69,626

 

 

 

61,143

 

 

 

 

 

102,110

 

 

 

89,806

 

 

 

78,660

 

Add: change in claims incurred in excess of

      retention limits

 

 

 

(6,160

)

 

 

9,117

 

 

 

—

 

Ending balance

 

 

 

 

 

 

 

 

 

 

 

 

 

Workers' compensation claims liabilities

 

 

$

363,517

 

 

$

312,537

 

 

$

255,675

 

Incurred but not reported (IBNR)

 

 

$

202,227

 

 

$

158,169

 

 

$

127,792

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ratio of IBNR to workers' compensation claims liabilities

 

 

 

56

%

 

 

51

%

 

 

50

%